Harmonized sales tax

This article is about the blended sales tax in force in five of the ten Canadian provinces. For details of all sales taxes applicable across Canada, see Sales taxes in Canada.

The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value-added tax.[1]

  1. ^ "What is HST?". Canada Revenue Agency. Archived from the original on 2012-02-18. Retrieved 2009-03-26.